Legal Question in Tax Law in New Jersey

2 people claiming same child

I received a letter from the IRS claiming that someone else claimed the same child I did and requesting that one of us amend our return. I will not be amending my return because I believe I'm entitled to claim the child as I meet all of the criteria. I suspect the other person will just ignore the letter. Do I just sit and wait for the IRS to contact me again or do I send a letter explaining why I feel I'm entitled to claim the child? I want to get this resolved as soon as possible as I don't want this to affect my 2006 return.


Asked on 1/09/07, 9:45 am

1 Answer from Attorneys
Ronald Cappuccio Ronald J. Cappuccio, J.D., LL.M.(Tax)

Re: 2 people claiming same child

The status of a child as a dependent causes more IRS audits than any other issue. The criteria for 2005 is:

If you claim a child, he or she must meet three eligibility tests:

Residency Test � The child must have lived with you in the United States for more than half of 2005.

Relationship Test � The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them. Your child includes:

A foster child who was placed with you by an authorized placement agency, or by judgment, decree, or other order of any court of competent jurisdiction.

A legally adopted child or a child lawfully placed with you for legal adoption.

Age test � At the end of 2005, the child must have been under age 19, a full-time student under age 24 or any age if permanently and totally disabled at anytime during 2005.

I have more detail abpout this at:

http://www.taxkeeping.com/ChildTaxCredit.html

I hope this helps!

Ron Cappuccio

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Answered on 1/09/07, 8:33 pm


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